Data and Code for: Artificial Intelligence in Accounting and Auditing: A Triangulated Bibliometric Mapping of the Field's Intellectual and Discursive Structure

Data and code repository accompanying the manuscript "Artificial Intelligence in Accounting and Auditing: A Triangulated Bibliometric Mapping of the Field's Intellectual and Discursive Structure." Archives the search protocol, screening logs, analysis scripts (R and Python), and derived analysis outputs underlying a dual-database (Web of Science and Scopus, 2,009-record) bibliometric study combining bibliometric performance analysis, VOSviewer keyword co-occurrence mapping, and Hierarchical Descending Classification (HDC/IRaMuTeQ), cross-validated through quantitative triangulation. Per Web of Science and Scopus database terms of service, this repository excludes raw bulk exports and any file containing full abstract text; see the included README for the complete list of contents and exclusions.